Shropshire Council

Exemptions

Please note that the following information is intended as a guide only, and all exemptions are subject to qualifying criteria and verification.

The following unoccupied properties may be exempt from council tax:

  • Class B - property owned by a charity exempt for up to six months
  • Class D - property left unoccupied by someone who's in prison
  • Class E - property left unoccupied by someone who's moved to receive care in a hospital or residential care home
  • Class F - property which has remained unoccupied since the death of a person who, at the date of death, had a freehold interest in the dwelling, or a leasehold interest of six months or more. The person liable is liable only in their capacity of executor or administrator. Property may be exempt for up to six months after the grant of probate as long as there is no one else who can be held liable as the owner (this may affect parties in a shared ownership property)
  • Class G - property unoccupied because occupation is forbidden by law
  • Class H - property unoccupied and awaiting occupation by a minister of religion
  • Class I - property unoccupied, previous occupier has left to receive care other than in hospital or at a residential care home
  • Class J - property unoccupied, previous occupier has left to give personal care to another person
  • Class K - property left empty by students
  • Class L - property unoccupied because of repossession and the mortgagee is in possession
  • Class M - property is a hall of residence
  • Class N - property occupied only by students
  • Class O - property held as armed forces accommodation
  • Class P - property occupied by members and dependants of relevant visiting forces
  • Class Q - unoccupied property and is the responsibility of a bankrupts trustee
  • Class R - unoccupied caravan pitch or unoccupied boat mooring
  • Class S - property only occupied by people who are under 18 years of age
  • Class T - property left empty which forms part of a single property which includes another dwelling, and where there is a planning restriction with regard to their occupation
  • Class U - property occupied only by those who are severely mentally impaired. This only applies where the occupier would be liable
  • Class V - property occupied by someone with diplomatic immunity providing that no one resident is a British citizen
  • Class W - property is an annex or self-contained part of a property which is occupied by a dependant relative of the family in the other part of the property

If you believe you may be entitled to one of the above exemptions, or have any other queries, please contact us.